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为了做好企业住房基金的财务管理,促证和促进住房制度改革的顺利进行,根据《企业财务通则》和国务院住房制度改革领导小组、财政部、建设部联合颁发的(92)财综字第31号文件以及财政部印发的(92)财综字第114号文件的有关规定,现对企业住房基金的财务管理作如下补充规定:一、企业住房基金实行单独管理。企业住房基金具体包括企业公益金中用于住房方面的资金、住房折旧和住房周转金三个部分。公益金中用于住房方面的资金、住房折旧两项资金企业设立备查登记簿,连同住房周转金总括反映企业住房基金的来源与支出。二、住房周转金的来源企业住房周转金的来源有:(1)自管和委托代
In order to do a good job in the financial management of enterprise housing funds, to promote and promote the smooth progress of the housing system reform, according to the “Enterprise Finance General Principles” and the State Council Housing System Reform Leading Group, the Ministry of Finance, and the Ministry of Construction jointly issued (92) Document 31 and the relevant provisions of Document 92 issued by the Ministry of Finance (92) include the following supplementary provisions on the financial management of enterprise housing funds: First, the enterprise housing fund is managed separately. Corporate housing funds specifically include the funds for housing in the corporate public welfare fund, housing depreciation, and housing turnover. The funds used for housing in the Community Chest and the depreciation of housing funds are used by companies to set up a check-up register, together with the housing working capital, which collectively reflects the sources and expenditures of corporate housing funds. 2. Sources of housing working capital The sources of corporate housing working capital include: (1) Self-management and commissioning